Under the returning-goods provision (980200), duty applies only to the value of the foreign processing or improvement, not to the full customs value of the article. The importer must document the US origin of the article and the cost of the foreign work to support the partial-duty claim.

Exporters must demonstrate that the goods are donated without commercial consideration for relief or charity purposes. The specific subheading (food, medicinal, apparel, or other) determines the line used, and supporting records such as donation agreements or nonprofit certifications are typically required by CBP.